hedge_type

The type of hedge (fair value or cash flow hedge) associated with the holding. Whether it is hedging individually or is hedging as part of a portfolio of assets with similar risk that are hedged as a group in line with ASC 815-20-25-12 (b), ASC 815-20-2512A, or ASC 815-10-25-15.

For PRA-regulated entities, this field also supports compliance with Article 123B of the CRR under Basel 3.1, indicating whether an eligible natural and/or financial hedge exists against foreign exchange risk from a currency mismatch.

├── combined_hedge
├── financial_hedge
│   ├── cf_hedge
│   │   ├── portfolio_cf_hedge
│   │   │   └── portfolio_cf_hedge_eco
│   │   └── cf_hedge_eco
│   └── fv_hedge
│       ├── portfolio_fv_hedge
│       │   └── portfolio_fv_hedge_eco
│       └── fv_hedge_eco   
├── natural_hedge
└── unhedged

combined_hedge

Combined natural and financial hedge.

financial_hedge

A financial instrument intended to offset financial risk.

cf_hedge

Cash flow hedge designation.

cf_hedge_eco

Cash flow with an economic hedge designation.

fv_hedge

Fair value hedge designation.

fv_hedge_eco

Fair value with an economic hedge designation.

portfolio_cf_hedge

Cash flow hedge designation for a portfolio of financial assets or financial liabilities.

portfolio_cf_hedge_eco

Cash flow with an economic hedge designation for a portfolio of financial assets or financial liabilities.

portfolio_fv_hedge

Fair value hedge designation for a portfolio of financial assets or financial liabilities.

portfolio_fv_hedge_eco

Fair value with an economic hedge designation for a portfolio of financial assets or financial liabilities.

natural_hedge

Risk is reduced through normal business activities or assets that can be used to meet obligations.

unhedged

No eligible natural or financial hedges exist.

For additional details refer to:

• https://asc.fasb.org/1943274/2147480682/815-20-25-12
• https://asc.fasb.org/1943274/2147480682/815-20-25-12A
• https://asc.fasb.org/1943274/2147480682/815-10-25-15